Fairhope Alabama is one of two single tax colonies remaining in the United States /the other is in Arden Delaware/. The community was established in 1894 by a group from Des Moines Iowa headed by Ernest B. Gaston who wanted to establish a colony based on the single tax theories of economist journalist and social reformer Henry George. The people who founded Fairhope werent able to create a true single tax community as defined by Henry George but they attempted to come as close as they could.
They acquired land in the name of the Fairhope Single Tax Corporation then leased the land to those who wanted to use or live on the land. Lessees have a 99 year renewable lease on the land but have ownership of improvements on the land. In 1908 the City of Fairhope was officially established.